Medical Audit Report Summary

Client Information
Name: Charlie Farrell

Claim Number: 9127397

Court Case Number: PX20218910

Date of Claimed Injury: 19-Nov-18

Scope of Retention
This report is in response to a request that a Med Bill Audit, Exhibit A, be provided to opine on the reasonable value of the past medical care provided to
Charlie Farrell. The objective of the audit is to analyze the charges of the past medical services rendered to Mr Farrell to determine the reasonable
marketplace value for the same services, in the same year, in the same communities, Corona, Newport Beach, and Riverside, California, and surrounding
areas.

Pricing Methodology
All pricing data is charged-based data. Reimbursements, payments, and commercial or governmental insurance reimbursement fee schedules are not
considered.

The standard community charge, based on comparative research from the following facilities supports the reasonable value (see Comparative Analysis,
Exhibit F):

1 UCI Health, Orange, CA

2 Hoag Hospital Newport Beach, Newport Beach, CA

3 Placentia-Linda Hospital, Placentia, CA

4 PIH Health Whittier Hospital, Whittier, CA

Expert Qualifications
As a medical billing expert (“Medical Billing Professional”) I am qualified by knowledge, skill, experience, and training in the business of medicine to
analyze all aspects of medical billing, including:

1 knowledge and application of medical billing and coding rules and regulations,

2 setting of prices for delivery of health care services,

3 collection of monies billed,

4 obtaining remuneration for medical services from various sources, and

5 compliance with state and federal laws and regulations governing billing and payment of medical bills in the United States.

I, Nancy Fraser Michalski, have been qualified to provide forensic expert testimony on the reasonable value of medical care. Since 2003, I have worked as
a forensic expert in the litigation arena. I have been qualified and have testified as an expert medical bill auditor in state and federal court and in
deposition for both plaintiffs and defendants.

I have over three decades of experience in the health care profession and, in particular, billing, collection, and pricing of health care services in the United
States. As the Director of the Billing Department and Surgical Services of Outpatient Surgical Medical Unit (a surgery center and orthopedic clinic), I have
17 years of experience in establishing medical charges, medical billing, collections, pricing, and third-party payer contract negotiations. I was responsible
for the medical billing for over 2,000 surgeries and 5,000 patient visits per year. My 20 years of clinical nursing, as well as my experience with coding,
research, governmental guidelines for pricing of medical services, and applicable geographic considerations for similar services in the community,
provides me with the nursing expertise to audit billing records in the context of clinical settings.

I have further applied this expertise as a Certified Legal Nurse Consultant, Medical Bill Auditor, VP of Med Legal Services and Co-Founder of Elevate to
the analysis of medical records and auditing of medical bills for the past 20 years.